Tagged “faceless-assessment”

1 article on faceless-assessment.

Landmark JudgmentIncome Tax Appellate Tribunal, Chennai

CPT Elecy v. ITO: a section 148 notice issued by the JAO, not faceless, is invalid

Chennai ITAT quashed a reassessment, holding a section 148 notice issued by the Jurisdictional AO rather than faceless through the NFAC is invalid in law.

Valkya Editorial·1 Jun 2026·8 min